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Valuation of benefits

  1. Overview
  2. Rule for calculating benefit value
  3. Subscriptions or other payments for employees
  4. Payment of medical insurance for employees
  5. Goods and assets provided to employees
  6. Vouchers provided to employees
  7. Small Benefit Exemption
  8. Specific valuation rules

Subscriptions or other payments for employees

You might pay club subscriptions or similar payments for an employee. These are treated as a benefit.

The value of the benefit is the cost of the subscription or payment. You must add this gross value, as notional pay, to your employee’s pay to deduct:

Next: Payment of medical insurance for employees

Published: 21 April 2023 Print this page

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